https://www.taxtmi.com/caselaws?id=113020 A challenge to a communication on remission of duty and destruction of goods was held not maintainable where the appellant was neither the manufacturer nor authorised by the manufacturer. The applicable remission and destruction provisions operate in relation to the manufacturer, and the impugned communication was addressed to the manufacturer alone. As the communication did not confer any legal right on the appellant, it lacked standing to invoke appellate review. The appeal was rejected. en-us Thu, 29 Apr 2004 00:00:00 +0530 Thu, 03 May 2012 13:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113020 A challenge to a communication on remission of duty and destruction of goods was held not maintainable where the appellant was neither the manufacturer nor authorised by the manufacturer. The applicable remission and destruction provisions operate in relation to the manufacturer, and the impugned communication was addressed to the manufacturer alone. As the communication did not confer any legal right on the appellant, it lacked standing to invoke appellate review. The appeal was rejected. Case-Laws Central Excise Thu, 29 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113020